(1) A person dissatisfied with the decision of the Appellate Authority may, within sixty days after being served with an order of the decision-

(a) file a second appeal before the Tribunal; and

(b) serve a copy of the notice of appeal on the Commissioner as well as the authority whose original order is under second appeal before the Tribunal.

(2) The Tribunal shall consider the appeal only if the person has paid the tax which is not disputed by him.

(3) The Tribunal may admit an appeal after expiry of sixty days if it is satisfied that the appellant had sufficient reason for not filing the appeal within the time specified in sub-section (1), provided it is filed within one year of serving of decision of Appellate Authority.

(4) In deciding an appeal, the Tribunal shall, make an order after affording an opportunity to the dealer or other person and the Commissioner,-

(a) affirming, reducing, increasing, or varying the assessment or other order under appeal; or

(b) remitting the assessment or other order under appeal for reconsideration by the Authority concerned with such directions as it may deem fit; and

(c) shall serve a copy of such order to the Commissioner:

Provided that before increasing the tax or other amount the dealer shall be given an opportunity of being heard on the proposal of increasing the liability.

(5) The Tribunal shall serve the appellant with notice in writing, of the appeal decision setting forth the reasons for the decision.